http://www.legislation.gov.uk/uksi/2008/1936/contents/made

The Finance Act 2008 Section 135 (Disaster or Emergency) Order 2008

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King's Printer of Acts of Parliament

2014-11-06

REVENUE AND CUSTOMS

This Order is made in exercise of the powers conferred by section 135 of the Finance Act 2008 (“the Act”). That section permits the Commissioners to agree to defer payments to them, without charge to interest and surcharge, in the case of a disaster or emergency specified in an Order made under section 135. The Treasury must be satisfied in accordance with section 135(9) of the Act that the disaster or emergency is of national significance. Section 135(4) of the Act defines the period over which relief is extended. Section 135(10) of the Act provides that this order has retrospective effect.